No. Addl. CIT/Coord./142(2A)/2013-14/4166 Date: 10.07.2013


Income Tax Department, Delhi invites application from qualified Chartered Accountants/firms of CAs for empanelment to carry out Special Audit u/s 142(2A) of the I.T. Act 1961. The remuneration for the Special Audit is governed by Rule 14B of the I.T. Rules 1962.

The criteria laid down for empanelment is as under:-

i. The general reputation of the CA/Firm of CAs will be considered and taken into account by the Committee from departmental sources while considering the eligibility;

ii. The returned income during the last 5 years ending on 31.03.2012 should include at least Rs.10 lakhs from professional Income as a Chartered Accountant or partners of the applicant firm, the last assessment year being 2012-13;

iii. The office profile consisting of staff strength of the firm should be at least 20 which should include a minimum of 2 Chartered Accountants;

iv. There should not be any proceedings related to Income Tax Evasion/Demand/penalty/Prosecution pending against the CA/Firm of CAs/any of the partners of the applicant CA Firm or should not have been held guilty with regard to Tax Evasion/Penalty/Prosecution under I.T. Act

v. The applicant should not have indulged/found indulged in any unethical professional practices;

vi. The applicant should not have indulged in any professional misconduct nor Should have faced any complaint u/s 21 of the Chartered Accountants Act, 1949 for irregularity in audit before the Institute of Chartered Accountants;

vii. The experience of the chartered Accountant/Firm of CAs should be for a minimum period of 10 years as on 31.03.2013.

viii. The applications received in this office shall be examined by a Screening Committee and the decision of the Department as regards the empanelment of CA/Firm of CAs on the panel will be Final and binding.

The Chartered Accountants/Firms of CAs who, fulfil the above criteria may submit their applications specifying the fulfilment of conditions from (ii) to (vii) as stated above alongwith relevant documents (duly certified) to the office of DCIT (HQ)(Tech) in Room 1 p. 362, 3rd Floor, Central Revenue Building, I P Estate, New Delhi-110002.

The empanelment shall be w.e.f 01.10.2013 & till 30.09.2016. The Chartered Accountants/Firms of CAs who are already empanelled may also apply, so as to seek empanelment till 30.09.2016 otherwise their empanelment shall cease to exist after the date mentioned in their existing empanelment order.

The last date for submission of application is 31.07.2013.


(Anurag Vardhan)

DCIT (Hqrs.) (Coord-I), New Delhi

For Chief Commissioner of Income Tax (CCA), Delhi

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Type : Notifications/Circulars (30685)
Tags : Empanelment (484)

0 responses to “IT Dept. Delhi invites application from CAs/Firms for empanelment to carry out Special Audit u/s 142(2A)”

  1. Sheetal Kumar Jain says:

    Is there any format for making application?
    What are the attachments to be made?
    Where will you view the original circular issued by IT department New Delhi.

  2. Ankit Agarwal says:

    Please inform with details and sopecified format , if any. Also please inform about the requirements

  3. Ashish says:

    Is there any format for application?

  4. NITIN says:

    What are the relevant documents(duly certified) to be submitted??
    By whom that should be duly certified??
    Is there any application form for this or we have to write a letter??
    Pls, reply soon……

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